Improved Public Services and Tax Compliance of Small and Medium Scale Enterprises in Nigeria: A Generalised Ordered Logistic Regression
In this paper, we assess tax compliance among small and medium scale enterprises (SMEs) in Nigeria from the perspective of improving public goods and services. We utilise the Nigerian Economic Summit Group (NESG) 2018 Firms Survey Dataset on taxpayers' perception and attitudes and estimate the model of this research using the Generalised ordered logistic regression analysis. This methodology...
Published at Asian Economic and Financial Review
Volume 10
Issue 7
Pages 833-860
Published in 2020
Areo, F., Gershon, O & Osabuohien, E
Osabuohien Evans » Evans S. Osabuohien is a Professor of Economics and the Head, Department of Economics & Development Studies, Covenant University, Ota, Nigeria. He was appointed HOD in 2016, emerging as the Youngest HOD in the University. He holds B.Sc, M.Sc and Ph.D (Economics) and started lecturing and researching career in 2004. He received Double Promotion to the Rank of a Full Professor of Economics in... view full profile